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Ghosh Busu & Associates ice, Reg: Office-119/8, Chatterjee Para Lane, Sheoraphuli, Ghosh Busu & Associates Hooghly, 712 223 ' CharteredAccountants City Office: 338, Market Street, Kolkata - 700 087 pnone : (033) 2264- 57 AU 2217 -7 A35, Ph No-933 1 03925 1 E-mail : bhadra. 1 [email protected] Fax (033) 2217-7a35 Ranchi Office: Flat No - 203, Sai Tower, Kilburn Colony, Hinoo, Ranchi- 834002 AUDITORS'REPORT We Report that we have audited the annexed Balance Sheet as at 3l't day of March 2018 of M/s CITADEL CONSTRUCTION, having PAN AACFC1663R, situated at 38011, JESSORE ROAD (SOUTH), SPANDAN _ APARTMENT, PO-MADTryAMGRAM, KOIKAtA 7OO I29 ANd PTOfit & LOSS Account for the year ended on that date with reference to the Books of Accounts and vouchers as produced before us. We have obtained all the information & explanations, wlich to the best of our knowledge and belief were necessary for the purpose of our audit. In our opinion the annexed Balance Sheet have been drawn up s.o as to exhibit atrue and fair view of the state of affairs of the concern as at 31't day of March 201g and the Profit & Loss Account for the year ended on that date according to the best of our information & explanations given to us and as shown by the books of accounts. For Ghosh Basu & Associates Chartered Accountants Date: 0410612018 J- Place: Sheoraphuli Partner CA Ashok Kumar Bhadra Membership No - 059849 t Ghosh Basu & Associates 119/8 Chatterjee Para Lane Chartered Accountants Sh eora p h u I i, Hooghly -7 12223 CITADEL CONSTRUCTION 380/1, JESSORE ROAD (SOUTH), SPANDAN APARTMENT KOLKATA- 700729 BALANCE SHEET AS AT ?lst MARCH, 2018 Amount Amount Amount Amount Liabilities Assets t t i t Partner's Capital Account: L,87,95,747.59 FixedAssets (As per annexure -7) (As per annexure -9) 185265.5 Loans (Liabilities) Current Assets Secured Loan . Loans &Advances Term Loan From t4,L6,60,790.20 Advance lncome Tax 2,25,000.00 TATA Capital Housing Finance Ltd. (A.Y.-2018-19) Park Plaza, 71 Park Street Kolkata 700015 Loans & Advances A/C No- 9993022 Kone Elevator lndia Pvt Ltd 3,56,344.OO Unik Engineering Enterprise 1,50,000.00 5,L6,344.O0 Unsecured Loan 1,91,70,000.00 Current Liabilities Fixed Deposit - lClCl Bank t4,02,783.00 TDS Payable 2,93,775.00 TDS Assets AY 2018-19 4,063.00 Sundry Creditors for Goods 7,28,47,302.00 Excess lnput GST 67,90,730.58 (As ger annexure - 2) Sundry Creditors for Expenses 1,14,480.00 Closins Stock (As per annexure - 3) Finished Goods Advance from Customers L5,42,44,7t6.00 Work-in-Progress 31,11,19,961.00 31,11,19,961.00 (As per annexure - 4) Retention Money, A/c Cash & Bank Balances Creation Engg. Co. 63,1,4,687.00 17,38,L4,360.00 Cash at Bank (As per annexure - 8) 3,32,33,466.28 Provision for Taxation 2,26,s00.00 Cash in Hand L,89,778.43 35,36,56,79L.79 s,fi,ffi12112_ Signed in Terms of our Annexed Report of Even Date Ghosh Basu & Associates Chartered Accountants Firm Reg No - 311066E W t-0' Place: Sheoraphuli (Partner) CA Ashok Kumar Bhadra Date:4th June 2018 Membership No.- 059849 tr' Associates 119/8 chatterjee Para Lane Ghosh Basu S Chartered Accountants Sheo ra ph u I i, H ooghly -7 72223 CITADEL CONSTRUCTION 380/1, JESSORE ROAD (SOUTH), SPANDAN APARTMENT KOLKATA- 7OOI29 TRADING AND PROFIT & IOSS ACCOUNT FOR THE YEAR ENDED 31St MARCH. iO18 Amount Amount t Openins Stoik Sale of Flat 28,s0,000.00 WIP 17,05,15,814.00 (As Per Anx - L) Finished'Goods 20,07,872.00 Closins Stock To Purchases 6,t5,22,026.O3 WIP 3L,11,19,961.00 (As Per Anx-5) To Direct Expenses 5,09,56,270.7s (As Per Anx-6) Gross Profit c/d 2,89,67,978.22 31,39,69,951.00 31,39,59,961.00 Continued... L,77,491.OO By Gross Profit b/d 2,89,67,978.22 To AdminiltrativeExpense To Advertisement 20,54,489.15 20,000.00 By Discount Received 111.00 To Audit Fees By lnterest Received 40,621.00 Charges 7,085.40 To Bank 10.00 17,233.00 BY Misc lncome To BiswakarmaPuja(Site) 60,000.00 To Bonus 1,255.00 To Books & Periodicals 11,936.00 To Broadband Charges 5,75,s59.00 To Brokarage (URD) 25,000.00 To ConsultancY Fee 13,074.00 To ConveYance To Depreciation 37,284.OO 58,L7,9t3.74 To Disiount Allowed 3,63,457.63 To ElectricitY Charges 80,730.00 To Employer's Contribution to P'F' A/c 4,25,000.00 To Engineering ConsultancY Fees 49,O20.OO To Filing of Return Charges 10,8o0.oo To Flex Print -RD 19,650.00 To Freight/TransportaionCharges 55,450.00 To Generator Running & Maintenance Expenses t7,477.O0 To lmaBe 1,13,057.00 To ' lnsurance{Silver Space Project} Bajaj-Gst 18% To lnterest on Loan(TATA-A/c 9993022) 1,04,77,957.00 To lnterest on Term Loan( TLA/C 0121300040558 ) 25,29,9L4.OO 16,030.00 To Legal ExPenses 10,700.00 To Machinery Hire Charges 2,700.00 To Maint. of Computer 3s,857.00 To Miscellaneous Site ExPenses 40.00 Tg Misc. ExPense (Office) ' 700.00 To Mobile ExPense 20,380.00 To MuniciPal Tax 596.00 To Office Expense 6,694.00 To Office Maintenance 1,730.00 To Postage &Telegram 67,493.00 To Priniting ExPenses (Flex)-URD 18,57,700.00 To Processing Charge 1,O8,0oo.oo To Professional Fee 7,s20.00 To Profession Tax 2,s00.00 To Profession Tax for companY 8,780.00 To RePairs & Maintenance 22.23 To Rounded Off 12,85,550.00 To Salary 49,700.00 To Sales Promotion Expense 3,21,308.80 To SecuritY Service Charges 68,500.00 To Service Charge Fir Priming 3,900.00 To Site Office Maintenance ( Cleaning Etc') 1,s6,000.00 To Stamp DutY 33,303.00 To SubscriPtion & Donation 10,593.22 To TallY -Net SubscriPtion 30,546.00 To Tea, Tiffin Expenses (OFFICE) 2,135.00 To TelePhone Charges 720.00 To Trade License 5,260.00 To Website DeveloPment Charges 19,32,869.05 To Book Profit c/d -- ,,rr,of.,?rilr- 2,9O,O8,72O,22 ''Stgned in Terms of our Annexed Report of Even Date Ghosh Basu & Associates Cha.rtered Accountants Firni Reg No - 311066E fy"^- J.' SheoraPhuli Place: (Partner) CA Ashok Kumar Bhadra Date:4th June 2018 Membership No.- 059849 L t Lane Ghosh Basu & Associates L1918 Chatterjee Para Chartered Accountants Sheoraphuli, HooghlY-7 t2223 CITADEL CONSTRUCTION 3BOIL,JESSORE ROAD (SOUTH), SPANDAN APARTMENT KOLKATA- 7OOL29 Amount Amount Amount Particulars t t Particulars 19,32,869.05 To Partner's Remuneration By Book Profit b/d Mr. Rathin Kumar Ghosh 3,00,000.00 Mr. UtpalGangulY 3,00,000.00 Mr. Manas Basu 3,00,000.00 Mr. Shiba Prasad Samaddar 3,00,000.00 12,00,000.00 To Provision for Taxation 2,26,500.00 To Net Profit Transferred to Partners' Capital Account Mr. Rathin Kumar Ghosh L,26,592.26 Mr. UtPalGangulY L,26,592.26 Mr. Manas Basu L,26,592.26 Mr. Shiba Prasad Samaddar 7,26,592.27 5,06,369.05 19,32,869.0s L9,32,869.05 Signed in Terms of our Annexed Report of Even Date Ghosh Basu & Associates Chartered Accountants Firm Reg No - 3L1066E ,nJ- Place: SheoraPhuli hr-- (Partner) Kumar Date:4th June 20'18 CA Ashok Bhadra Membership No.- 059849 LL9l8 Chatterjee Para Lane Ghosh Basu & Associates Sheora ph uli, HooghlY -7 t2223 Chartered Accountants CITADEL CONSTRUCTION 3SOIL,JESSORE ROAD (SOUTH), SPANDAN APARTMENT KOLKATA- 7OOT29 ..:Annexure - 1 Ds!a!!gsI-fa-les: Amount Sl. No. Particulars in Rs. 3,50,000.00 1 Dipankar Dutta 25,00,000.00 2 Soumitra DeY 28,50,000.00 TOTAL Sl. No. Particulars in Rs. 28,476.00 A.B.Traders{Havell's} 1 3,72,060.00 2 ALiConstruction (45,825.00) Buildstar lnfra Pvt. Ltd' ' 3 86,85,261.00 Creation Engineering Co' 4 8,32,619.00 Das SuPPliers 5 72,540.00 Delta Advertising 6 7,05,316.00 Doharia Entertprise(Sand, Brick Supply) 7 17,16,750.00 Mallick Construction 8 1,34,988.00 Rainbow Advertising 9 3,45,117.00 10 SiddharthEnterPrises 1,28,47,302.00 TOTAL Details of sundrv c a!!#gg Sl. No. Particulars in Rs. 1 Creation Engineering Co. 500.00 2 Pt Administartion Charges 5,970.00 3 PF EmPlYeeis Contribution 6,220.O0 4 PF EmPlYer's Contribution 630.00 5 Profession Tax PaYable 1,01,1"60.00 6 Salary PaYable 1,14,480.00 TOTAL L- Ghosh Basq& Associates 119/8 Chatterjee Para Lane ph I -7 L2223 Chartered Accountants Sh eora u i, Hooghly CITADEL CONSTRUCTION 38oI t,J ESSoRE nomffiiHi# *- APARTM ENr - 4 Details of Advance from Customers: Annexure Amountin Rs. Sl. No. Particulars 24101 00.00 1 Abh'rjit Chatterjee & Sesadri Chatterjee- Flat 315 3095520.00 2 AbhUit Mondal& Putul Mondal (343) 2066250.00 3 Anindya Basu & Moumita Basu-Flal3103,Bl-3,Floor-10 1609091.00 4 Anish Bose - Flat 283 21 68000.00 5 Ashim Kumar Sarka(Flat345-Bl 3)Silver Space 300000.00 6 Atanu Kumar Pal & Gita Majumder-Flat 348 3040000.00 7 Atanu Modal & Somdatta Das- Flat293 2546250.00 g Atish Kr.
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